§22.125. Claims.
27 C.F.R. § 22.125
Claims for allowances of losses of tax-free or recovered alcohol shall be filed, on Form 2635 (5620.8), within 30 days from the date the loss is ascertained, and shall contain the following information:
Name, address, and permit number of claimant;
Identification and location of the container(s) from which the tax-free or recovered alcohol was lost, and the quantity lost from each container;
Total quantity of tax-free or recovered alcohol covered by the claim and the aggregate quantity involved;
Date of loss or discovery, the cause or nature of loss, and all relevant facts, including facts establishing whether the loss occurred as a result of negligence, connivance, collusion, or fraud on the part of any person, employee or agent participating in or responsible for the loss; and
Name of carrier where a loss in transit is involved.
The carriers statement regarding a loss in transit, prescribed by § 22.122 or 22.124, shall accompany the claim.
The appropriate TTB officer may require additional evidence to be submitted in support of the claim.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.
Source
Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.